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題名：銀行債務契約訂定與財稅差異之關聯性
書刊名：會計評論
作者：姚維仁／金成隆／王肇蘭
作者(外文)：Yao, Wei-ren／Chin, Chen Lung／Wang, Chao Lan
出版日期：2018
卷期：66
頁次：頁1-39
主題關鍵詞：財稅差異；債務契約；財務限制條款；課稅所得；Book-tax differences；Loan contract；Financial covenants；Taxable income
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:59
  • 點閱點閱:394
期刊論文
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2.Bae, Kee-Hong、Goyal, Vidhan K.(2009)。Creditor Rights, Enforcement, and Bank Loans。Journal of Finance，64(2)，823-860。  new window
3.Kim, Jeong-Bon、Tsui, Judy S. L.、Yi, C. H.(2011)。The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting around the World。Review of Accounting Studies，16(4)，779-811。  new window
4.Li, Ningzhong(2010)。Negotiated Measurement Rules in Debt Contracts。Journal of Accounting Research，48(5)，1103-1144。  new window
5.Rajan, R. G.、Winton, A.(1995)。Covenants and Collateral as Incentives to Monitor。Journal of Finance，50(4)，1113-1146。  new window
6.Ayers, Benjamin C.、Laplante, Stacie Kelley、McGuire, Sean T.(2010)。Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes。Contemporary Accounting Research，27(2)，359-402。  new window
7.Melnik, A.、Plaut, S.(1986)。Loan Commitment Contracts, Terms of Lending, and Credit Allocation。Journal of Finance，41(2)，425-435。  new window
8.Christensen, H. B.、Nikolaev, V. V.(2012)。Capital versus performance covenants in debt contracts。Journal of Accounting Research，50(1)，75-116。  new window
9.Dichev, Ilia D.、Skinner, Douglas J.(2002)。Large-sample evidence on the debt covenant hypothesis。Journal of Accounting Research，40(4)，1091-1123。  new window
10.Ahmed, A. S.、Billings, B. K.、Morton, R. M.、Stanford-Harris, M.(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review，77(4)，867-890。  new window
11.許崇源(20030810)。我國課稅所得衡量之發展與檢討。稅務旬刊，1867，7-15。  延伸查詢new window
12.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
13.Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review，80(1)，137-166。  new window
14.Leftwich, R.(1983)。Accounting information in private markets: Evidence from private lending agreements。The Accounting Review，58，23-42。  new window
15.林嬌能、王萬成(20070900)。所得稅費用盈餘管理之市場反應。中山管理評論，15(3)，547-578。new window  延伸查詢new window
16.張敏蕾、黃德芬(20071100)。遞延所得稅費用策略性調控與公司盈餘管理行為。當代會計，8(2)，181-207。new window  延伸查詢new window
17.Graham, John R.、Li, Si、Qiu, Jiaping(2008)。Corporate Misreporting and Bank Loan Contracting。Journal of Financial Economics，89(1)，44-61。  new window
18.Easley, David、Hvidkjaer, Soeren、O'Hara, Maureen(2002)。Is Information Risk a Determinant of Asset Returns?。The Journal of Finance，57(5)，2185-2221。  new window
19.Wittenberg-Moerman, Regina(2008)。The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market。Journal of Accounting and Economics，46(2/3)，240-260。  new window
20.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics，45(1)，27-54。  new window
21.Comprix, J.、Graham, R. C.、Moore, J. A.(2011)。Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors。Journal of the American Taxation Association，33(1)，51-78。  new window
22.Crabtree, Aaron D.、Maher, John J.(2009)。The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market。Journal of the American Taxation Association，31(1)，75-99。  new window
23.Hanlon, M.(2003)。What Can We Infer About a Firm's Taxable Income from Its Financial Statements?。National Tax Journal，56(4)，831-863。  new window
24.Weber, D. P.(2009)。Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?。Contemporary Accounting Research，26(4)，1175-1206。  new window
25.Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。  new window
26.Lev, B.、Nissim, D.(2004)。Taxable Income, Future Earnings and Equity Values。The Accounting Review，79(4)，1039-1074。  new window
27.Weisbach, David A.(2002)。Ten truths about tax shelters。Tax Law Review，55(2)，215-253。  new window
28.Skinner, D. J.(1993)。The investment opportunity set and accounting procedure choice: Preliminary evidence。Journal of Accounting and Economics，16(4)，407-445。  new window
29.Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research，48(1)，137-176。  new window
30.Long, M.、Malitz, I.(1985)。The Investment-financing Nexus: Some Empirical Evidence。Midland Corporate Finance Journal，3，53-59。  new window
31.Hanlon, M.、Shevlin, T.(2005)。Book-tax conformity for corporate income: An introduction to the issues。Tax Policy and the Economy，19，101-134。  new window
32.Lennox, C.、Lisowsky, P.、Pittman, J.(2013)。Tax Aggressiveness and Accounting Fraud。Journal of Accounting Research，51(4)，739-778。  new window
33.Costello, A. M.、Wittenberg-Moerman, R.(2011)。The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports。Journal of Accounting Research，49(1)，97-136。  new window
34.Kim, J. B.、Song, B. Y.(2011)。Auditor quality and loan syndicate structure。Auditing: A Journal of Practice & Theory，30(4)，71-99。  new window
35.Bartov, E.(1993)。The timing of asset sales and earnings manipulation。The Accounting Review，68(4)，840-855。  new window
36.Cheng, M.、Subramanyam, K. R.(2008)。Analyst following and credit ratings。Contemporary Accounting Research，25(4)，1007-1044。  new window
37.Smith, Clifford W. Jr.、Warner, Jerold B.(1979)。On Financial Contracting: An Analysis of Bond Covenants。Journal of Financial Economics，7(2)，117-161。  new window
38.Bushman, R. M.、Wittenberg-Moerman, R.(2012)。The Role of Bank Reputation in "Certifying" Future Performance Implications of Borrowers' Accounting Numbers。Journal of Accounting Research，50，883-930。  new window
39.Chi, S. S.、Pincus, M.、Teoh, S. H.(2014)。Mispricing of book-tax differences and the trading behavior of short sellers and insiders。The Accounting Review，89(2)，511-543。  new window
40.Desai, M. A.(2003)。The divergence between book income and tax income。Tax Policy and the Economy，17(1)，169-206。  new window
41.陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報，23(6)，739-763。new window  延伸查詢new window
42.張敏蕾、廖四郎、林修平(20090800)。財稅差異與盈餘管理之關聯性研究。管理學報，26(4)，391-415。new window  延伸查詢new window
43.陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報，26(6)，625-636。new window  延伸查詢new window
44.Bharath, Sreedhar T.、Sunder, Jayanthi、Sunder, Shyam V.(2008)。Accounting quality and debt contracting。The Accounting Review，83(1)，1-28。  new window
45.Ball, Ray、Li, Xi、Shivakumar, Lakshmanan(2015)。Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption。Journal of Accounting Research，53(5)，915-963。  new window
46.Chen, P. F.、He, S.、Ma, Z.、Stice, D.(2015)。The information role of audit opinions in debt contracting。Journal of Accounting and Economics，61，121-144。  new window
47.Dhaliwal, D.、Hogan, C.、Trezevant, R.、Wilkins, M.(2011)。Internal control disclosures, monitoring, and cost of debt。The Accounting Review，86，1131-1156。  new window
48.Heltzer, W.(2009)。Conservatism and book-tax differences。Journal of Accounting, Auditing & Finance，24(3)，469-504。  new window
49.Mills, L. F.、Newberry, K. J.(2005)。Firms' offbalance sheet and hybrid debt financing: Evidence from their book-tax reporting differences。Journal of Accounting Research，43，251-282。  new window
50.Rego, S. O.(2003)。Taxavoidance activities of US multinational corporations。Contemporary Accounting Research，20，805-833。  new window
51.Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics，5(2)，147-175。  new window
52.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research，45(2)，385-420。  new window
53.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
54.Easley, David、O'hara, Maureen(2004)。Information and the cost of capital。The Journal of Finance，59(4)，1553-1583。  new window
55.Goss, Allen、Roberts, Gordon S.(2011)。The Impact of Corporate Social Responsibility on the Cost of Bank Loans。Journal of Banking and Finance，35(7)，1794-1810。  new window
56.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
57.Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。  new window
58.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
59.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
60.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。  new window
61.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
62.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
63.Badertscher, B. A.、Phillips, J. D.、Pincus, M.、Rego, S. O.(2009)。Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform?。The Accounting Review，84(1)，63-97。  new window
64.Mills, Lillian F.、Newberry, Kaye J.(2001)。The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms。Journal of the American Taxation Association，23(1)，1-19。  new window
65.Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review，78(2)，491-521。  new window
66.Phillips, John D.、Pincus, Morton、Rego, Sonja Olhoft、Wan, Huishan(2004)。Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities。The Journal of the American Taxation Association，26(S1)，43-66。  new window
67.Plesko, George A.(2003)。An Evaluation of Alternative Measures of Corporate Tax Rates。Journal of Accounting and Economics，35(2)，201-226。  new window
研究報告
1.Joos, P.、Pratt, J.、Young, S. D.(2003)。Using Deferred Taxes to Detect Earnings Management: Further Evidence。Massachusetts Institute of Technology。  new window
2.Hanlon, M.、Krishnan, G. V.(2006)。Do auditors use the information reflected in book-tax differences?。University of Michigan：George Mason University。  new window
3.Joos, P.、Pratt, J.、Young, S.(2000)。Book-tax differences and the pricing of earnings。Massachusetts Institute of Technology。  new window
4.Mills, L. F.、Newberry, K. J.、Trautman, W. B.(2002)。Trends in book-tax income and balance sheet differences。  new window
5.Nini, G.(2004)。The role of local banks in promoting external finance: A study of syndicated lending to emerging market borrowers。2004 Federal Reserve Board。  new window
學位論文
1.林嬌能(2007)。帳面--課稅所得差異與盈餘管理之相關性(博士論文)。國立成功大學，臺南。new window  延伸查詢new window
圖書
1.Revsine, L.、Collins, D. W.、Johnson, W. B.(1999)。Financial Reporting and Analysis。Prentice-Hall。  new window
2.Barnea, Amir、Haugen, Robert A.、Senbet, Lemma W.(1985)。Agency Problems and Financial Contracting。Englewood Cliffs, New Jersey：Prentice-Hall Inc.。  new window
其他
1.Plesko, G. A.(2000)。Book-tax differences and the measurement of corporate income。  new window
圖書論文
1.Plesko, George A.(2002)。Reconciling corporation book and tax net income: Tax years 1996-1998。SOI Bulletin。Washington, D.C.：Government Printing Office。  new window
 
 
 
 
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